GST 税是保守党在1989年 为去除富人税MST而立法收取，主要是针对中产阶层设立的税，中产税GST。The purpose of the national sales tax was to replace the 13.5% Manufacturers' Sales Tax (MST) that the federal government imposed at the wholesale level on manufactured goods. Mulroney claimed the GST was implemented because the MST was hindering the manufacturing sector's ability to export competitively.